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Title:	Corporate social and environmental strategy on corporate social and environmental reporting (CSER) in Indonesian plantation industry
Authors:	Intan Belinda Lestari (P87506)
Supervisor:	Noradiva Hamzah, Assoc. Prof. Dr.
Keywords:	Social responsibility of business -- Indonesia Sustainable development -- Indonesia Economic development -- Indonesia Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia
Issue Date:	14-Sep-2019
Description:	The objectives of this study are three folds. Firstly, the study aims to investigate the extent of corporate social and environmental reporting (CSER) in Indonesian plantation industry. Secondly, the study aims to investigate the reasons of Indonesian plantation companies publish CSER. Finally, the study aims to investigate how corporate social and environmental strategies can contribute to CSER practices in Indonesian plantation industry. This study employs resource-based view (RBV) theory to explain how corporate social and environmental strategies contribute to CSER in Indonesian plantation industry. This study was conducted in two phases: content analysis and case study. For the first phase, content analysis was conducted using annual reports of Indonesian plantation companies listed at indeks stock exchange (IDX) and state-owned plantation companies for the year 2016 to measure the extent of CSER and selecting the sample of interview. For second phase, case study of six plantation companies were involved and managers of those companies were interviewed to identify corporate social and environmental strategy employed by companies, and to explain why companies publish CSER and how corporate social and environmental strategy influences the CSER practices in the company. This study found that most companies have disclosed CSER in general information. The reasons of companies publish CSER are classified based on their corporate social and environmental strategy. For proactive strategy company, the motivation is based on social discretion beyond regulatory requirements and stakeholders' pressures. Meanwhile the motivation for reactive strategy company is based on the stakeholders' demands in order to protect corporate reputation and image, and to avoid the negative impacts. The study also found that the corporate social and environmental strategy can influences CSER practices by issuing the clear and strict regulations, monitoring the execution of this reporting regulations and through educational programs regarding the impacts of this reporting on society and environment in order to improve the intention of companies and all stakeholders' awareness of CSER implementation.,Master of Accountancy
Pages:	258
Call Number:	HD60.5.I6L437 2019 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

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